SRI. KRISHNA PRASAD PADMANABHAN,BANGALORE vs. PR. CIT - 2, BANGALORE

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ITA 1140/BANG/2016Status: DisposedITAT Bangalore26 April 2017AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in prosecuting its case due to non-appearance. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against an order of the Principal Commissioner of Income-tax for the assessment year 2011-12. Despite proper notice, the assessee did not appear for the hearing.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, BENGALURU BENCH B, BENGALURU

Before: SHRI. VIJAY PAL RAO

For Respondent: Ms. Neera Malhotra, CIT-DR

PER S. JAYARAMAN, ACCOUNTANT MEMBER :

1.

This is an appeal filed by assessee directed against an order dt 22.03.2016 of the Pr.CIT-2, Bengaluru, for the A. Y. 2011-12.

2.

When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that in spite of the date of hearing being mentioned in the notice of hearing, which has been issued and served on the assessee by registered post acknowledgement due, nobody was present on the date of hearing. In the circumstances, we are of the opinion that the ITA.1140/Bang/2016 Page - 2 assessee is not interested in prosecuting its case. We dismiss the appeal following the decision of the Delhi Bench of the ITAT in CIT v. Multiplan India P.Ltd., (1991) 38 ITD 320 and that of the Madhya Pradesh High Court in the case of Estate of late Tukoji Rao Holkar v. CWT (1997) 223 ITR 480, as the appeal is infructuous for non-prosecution.

3.

In the result, appeal of the assessee is dismissed. Order pronounced in open court on the 26th day of April, 2017.

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